It is not by accident. The connected, wealthy, educated, rich try to make their government subsidies complex. The more complex, the less it's above the radar. The more complex, the more professionals (lobbiests, attorneys, CPA's, etc.) you need to take advantage of it. The more complex, the smarter you are for being in the know and taking advantage.

Personally, I take advantage of every subsidy I find but vote against them. I would imagine that's what most people would do. Hence we have to be very careful what we subsidize as a society and err to the side of not providing any subsidy.